28-5722. Additional assessment; time
limit


A. Except in the case of a fraudulent report or failure to make a report, a notice
of additional use fuel tax proposed to be assessed shall be served on the licensee within
four years after the alleged erroneous report was filed.


B. If a licensee fails or refuses to provide records or access to records demanded
for auditing purposes, the time limit prescribed in this section is tolled until the
records demanded are provided. Successive failures to adequately respond to a demand for
records relate back to the first demand.